SAGEBRUSH STEPPE LAND TRUST INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: SAGEBRUSH STEPPE LAND TRUST INC (EIN 82-6092501)
Tax period: 2025-03-01 to 2025-12-31
Filed: 2026-08-21
IRS object ID: 202622339349301092
Schema version: 2025v4.2
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 D
Schedule G
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-08-21T13:01:27-05:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	823280471	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Zwygart John & Associates	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	16130 N Merchant Way	AddressLine1Txt
City	Nampa	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	836874815	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-03-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	826092501	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Sagebrush Steppe Land Trust Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SAGE	BusinessNameControlTxt
Phone	2082406045	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	109 N Arthur Ave SUITE 300	AddressLine1Txt
City	Pocatello	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83204	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SHAWNA ENGEN	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	2082406045	PhoneNum
Signature	2026-08-21	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Jordan Zwygart	PreparerPersonNm
PTIN	P01702065	PTIN
Phone	2084594649	PhoneNum

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SHAWNA ENGEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	109 N Arthur Ave SUITE 300	AddressLine1Txt
City	Pocatello	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83204	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$819,041	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.sagebrushlandtrust.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	ID	LegalDomicileStateCd
Activity Or Mission	ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS FOR THE BENEFIT OF THE PUBLIC.	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	12	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,705,544	PYContributionsGrantsAmt
CY Contributions Grants	$527,800	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$228,419	PYInvestmentIncomeAmt
CY Investment Income	$262,711	CYInvestmentIncomeAmt
PY Other Revenue	$29,008	PYOtherRevenueAmt
CY Other Revenue	$21,981	CYOtherRevenueAmt
PY Total Revenue	$1,962,971	PYTotalRevenueAmt
CY Total Revenue	$812,492	CYTotalRevenueAmt
PY Grants And Similar Paid	$29,878	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$458,228	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$512,190	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$92,799	CYTotalFundraisingExpenseAmt
PY Other Expenses	$554,593	PYOtherExpensesAmt
CY Other Expenses	$360,670	CYOtherExpensesAmt
PY Total Expenses	$1,042,699	PYTotalExpensesAmt
CY Total Expenses	$872,860	CYTotalExpensesAmt
PY Revenues Less Expenses	$920,272	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$60,368	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,726,136	TotalAssetsBOYAmt
Total Assets EOY	$8,004,107	TotalAssetsEOYAmt
Total Liabilities BOY	$987,621	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$198,346	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$7,738,515	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$7,805,761	NetAssetsOrFundBalancesEOYAmt
Mission	OUR MISSION IS TO PROTECT, CONNECT, AND ENHANCE WILDLIFE HABITAT, WORKING LANDS, AND COMMUNITY SPACES IN SOUTHEAST IDAHO, NOW AND FOR FUTURE GENERATIONS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$483,058	ExpenseAmt
Desc	ACQUISITION AND MAINTENANCE OF CONSERVATION EASEMENTS AND FEE TITLE LANDS FOR THE BENEFIT OF THE PUBLIC.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$342	ExpenseAmt
Desc	CONTINUED TO RECRUIT COMMUNITY MEMBERS TO PARTICIPATE IN HABITAT HAVEN, ENCOURAGING THEM TO PLANT NATIVE AND POLLINATOR-FRIENDLY PLANTS IN THEIR OWN BACKYARD AND GARDENS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$483,400	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	Yes (1)	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	10	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	12	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	11	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	ID	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	The Organization	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2082406045	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	109 N Arthur Ave SUITE 300	AddressLine1Txt
City	Pocatello	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83204	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Mark Gamblin
President	1.00	Yes (X)	Yes (X)	$0	$0	$0
Nancy Armstrong
Vice President	1.00	Yes (X)		$0	$0	$0
Jennifer Cornell
Board Member	1.00	Yes (X)		$0	$0	$0
Shawna Engen
Treasurer	1.00	Yes (X)	Yes (X)	$0	$0	$0
David Pacioretty
Board Member	1.00	Yes (X)		$0	$0	$0
Karla Drewsen
Board Member	1.00	Yes (X)		$0	$0	$0
Jennifer Ellis
Board Member	1.00	Yes (X)		$0	$0	$0
Richie Evans
Board Member	1.00	Yes (X)		$0	$0	$0
John O'Connell
Secretary	1.00	Yes (X)		$0	$0	$0
Austin Fisher
Board Member	1.00	Yes (X)		$0	$0	$0
Dave Doran
Board Member	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$527,800	AllOtherContributionsAmt
Total Contributions	$527,800	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$117,593	TotalRevenueColumnAmt
Related Or Exempt Func Income	$117,593	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$145,118	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$145,118	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$145,118	TotalRevenueColumnAmt
Exclusion	$145,118	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$28,530	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$6,549	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,981	TotalRevenueColumnAmt
Exclusion	$21,981	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$812,492	TotalRevenueColumnAmt
Related Or Exempt Func Income	$117,593	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$167,099	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$422,489	TotalAmt
Program Services	$148,039	ProgramServicesAmt
Management And General	$215,716	ManagementAndGeneralAmt
Fundraising	$58,734	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$89,701	TotalAmt
Program Services	$31,386	ProgramServicesAmt
Management And General	$45,759	ManagementAndGeneralAmt
Fundraising	$12,556	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$25,930	TotalAmt
Program Services	$20,861	ProgramServicesAmt
Management And General	$2,534	ManagementAndGeneralAmt
Fundraising	$2,535	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,330	TotalAmt
Program Services	$1,330	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,024	TotalAmt
Program Services	$2,024	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$39,990	TotalAmt
Program Services	$39,990	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,241	TotalAmt
Program Services	$7,241	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$9,216	TotalAmt
Program Services	$3,200	ProgramServicesAmt
Management And General	$4,721	ManagementAndGeneralAmt
Fundraising	$1,295	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$12,232	TotalAmt
Program Services	$6,116	ProgramServicesAmt
Fundraising	$6,116	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$7,586	TotalAmt
Program Services	$6,372	ProgramServicesAmt
Management And General	$607	ManagementAndGeneralAmt
Fundraising	$607	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$8,349	TotalAmt
Program Services	$3,089	ProgramServicesAmt
Management And General	$5,260	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Special Projects	$144,450	$144,450
Land Protection	$56,051	$56,051
Postage & Supplies	$14,808	$5,183	$7,552	$2,073
Operating	$13,213		$13,213

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,250	TotalAmt
Program Services	$8,068	ProgramServicesAmt
Management And General	$1,299	ManagementAndGeneralAmt
Fundraising	$8,883	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$872,860	TotalAmt
Program Services	$483,400	ProgramServicesAmt
Management And General	$296,661	ManagementAndGeneralAmt
Fundraising	$92,799	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,333,668	BOYAmt
EOY	$1,511,243	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$41,242	BOYAmt
EOY	$41,301	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$175,000	BOYAmt
EOY	$75,000	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$9,479	BOYAmt
EOY	$9,554	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,382,098	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$30,437	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,351,901	BOYAmt
EOY	$3,351,661	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$3,788,639	BOYAmt
EOY	$2,996,135	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$26,207	BOYAmt
EOY	$19,213	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,726,136	BOYAmt
EOY	$8,004,107	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$52,895	BOYAmt
EOY	$52,442	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$934,726	BOYAmt
EOY	$145,904	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$987,621	BOYAmt
EOY	$198,346	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$155,632	BOYAmt
EOY	-$133,284	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,582,883	BOYAmt
EOY	$7,939,045	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,738,515	BOYAmt
EOY	$7,805,761	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,726,136	BOYAmt
EOY	$8,004,107	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$60,368	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$127,614	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$918,660	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$972,214	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,807,565	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,705,544	CurrentTaxYearMinus1YearAmt
Current Tax Year	$527,800	CurrentTaxYearAmt
Total	$6,931,783	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$918,660	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$972,214	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,807,565	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,705,544	CurrentTaxYearMinus1YearAmt
Current Tax Year	$527,800	CurrentTaxYearAmt
Total	$6,931,783	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$6,931,783	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$56,200	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$46,534	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$53,760	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$106,713	CurrentTaxYearMinus1YearAmt
Current Tax Year	$117,593	CurrentTaxYearAmt
Total	$380,800	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,726	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$9,035	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$16,483	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$29,008	CurrentTaxYearMinus1YearAmt
Current Tax Year	$21,981	CurrentTaxYearAmt
Total	$92,233	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$7,404,816	TotalSupportAmt
Public Support CY170	0.93610	PublicSupportCY170Pct
Public Support PY170	0.94790	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	Part II, Short Year Explanation:	FormAndLineReferenceDesc
Explanation	CHANGE OF FISCAL YEAR END.	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

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)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Preservation Public Use	Yes (X)	PreservationPublicUseInd
Protection Natural Habitat	Yes (X)	ProtectionNaturalHabitatInd
Preservation Open Space	Yes (X)	PreservationOpenSpaceInd
Total Easements	29	TotalEasementsCnt
Total Acreage	10403.00	TotalAcreageCnt
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	Yes (1)	WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement	250.00	StaffHoursSpentEnforcementCnt
Expenses Incurred Enforcement	$7,406	ExpensesIncurredEnforcementAmt

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$41,242	BeginningYearBalanceAmt
Investment Earnings Or Losses	$69	InvestmentEarningsOrLossesAmt
End Year Balance	$41,311	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$41,160	BeginningYearBalanceAmt
Investment Earnings Or Losses	$82	InvestmentEarningsOrLossesAmt
End Year Balance	$41,242	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$41,076	BeginningYearBalanceAmt
Investment Earnings Or Losses	$84	InvestmentEarningsOrLossesAmt
End Year Balance	$41,160	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$41,068	BeginningYearBalanceAmt
Investment Earnings Or Losses	$8	InvestmentEarningsOrLossesAmt
End Year Balance	$41,076	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$18,135	BeginningYearBalanceAmt
Contributions	$22,927	ContributionsAmt
Investment Earnings Or Losses	$6	InvestmentEarningsOrLossesAmt
End Year Balance	$41,068	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,321,599	OtherCostOrOtherBasisAmt
Book Value	$3,321,599	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Book Value	$0	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$60,499	OtherCostOrOtherBasisAmt
Depreciation	$30,437	DepreciationAmt
Book Value	$30,062	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,351,661	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
Mitigation funds in trust	$126,691
Operating Lease Liability	$19,213

Field	Value	IRS element (for citing)
Total Liability	$145,904	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$812,492	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$812,492	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$812,492	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$872,860	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$872,860	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$872,860	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part X, Line 2:	THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND IS NOT CLASSIFIED AS A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. CONTRIBUTIONS TO THE ORGANIZATION ARE ELIGIBLE FOR THE CHARITABLE CONTRIBUTIONS DEDUCTION. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS FOR THE TEN MONTHS AND YEARS ENDED DECEMBER 31, 2025, FEBRUARY 2025, AND FEBRUARY 2024 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED.
PART II, LINE 5	SAGEBRUSH STEPPE LAND TRUST HAS A WRITTEN POLICY REGARDING MONITORING, INSPECTION, AND VIOLATION OF EASEMENT PROPERTIES. THIS WRITTEN POLICY IS LOCATED IN THE SSLT OFFICE.
PART II, LINE 9	SAGEBRUSH STEPPE LAND TRUST (SSLT) ACQUIRES CONSERVATION EASEMENT AGREEMENTS FROM WILLING LANDOWNERS. RESTRICTING THE TYPE AND AMOUNT OF DEVELOPMENT TAKING PLACE ON THEIR PROPERTY. SSLT HAS ADOPTED THE POLICY OF NOT CAPITALIZING AS ASSETS THE ACQUISITION OF EASEMENTS AND ALSO DOES NOT RECOGNIZE THEM AS PROGRAM INCOME AND EXPENDITURES IN THE STATEMENT OF ACTIVITIES. THE TYPICAL CONSERVATION EASEMENT PROVIDES THE LAND TRUST WITH NO AFFIRMATIVE RIGHTS EXCEPT TO MONITOR AND ENFORCE THE EASEMENT. DONATED EASEMENTS WILL BE DISCLOSED IN THE FOOTNOTES OF THE FINANCIAL STATEMENTS.
PART V, LINE 4	THE SSLT BOARD-DESIGNATED ENDOWMENT IS NOT SUBJECT TO AN ANNUAL SPENDING RATE LIMIT. ALTHOUGH THEY DO NOT INTEND TO SPEND FROM THIS BOARD-DESIGNATED ENDOWMENT (OTHER THAN AMOUNTS APPROPRIATED FOR GENERAL EXPENDITURE AS PART OF OUR BOARD'S ANNUAL BUDGET APPROVAL AND APPROPRIATION), THESE AMOUNTS COULD BE MADE AVAILABLE IF NECESSARY.
PART X, LINE 2	SAGEBRUSH STEPPE LAND TRUST HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATIONS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Fundraising	Event1Nm
Gross Receipts Event1	$28,530	GrossReceiptsEvent1Amt
Gross Revenue Event1	$28,530	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$6,549	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$28,530	GrossReceiptsTotalAmt
Gross Revenue Total Events	$28,530	GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events	$6,549	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$6,549	DirectExpenseSummaryEventsAmt
Net Income Summary	$21,981	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 2:	FormAndLineReferenceDesc
Explanation	SAGEBRUSH STEPPE LAND TRUST MAINTAINS GRANT AGREEMENTS FOR GRANTS WE RECEIVE AND PASS THROUGH. THESE RECORDS ARE KEPT AT THE SSLT OFFICE.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11b	FORM 990 IS REVIEWED BY LEGAL COUNSEL AND THE EXECUTIVE DIRECTOR AND FINANCE COMMITTEE CHAIR OF SSLT PRIOR TO SUBMISSION AND FILING OF THE 990 TO THE IRS.
Form 990, Part VI, Section B, line 12c	ALL BOARD AND STAFF MEMBERS ARE COVERED UNDER THE POLICY. AT THE START OF EACH FISCAL YEAR, ALL STAFF AND BOARD MEMBERS MUST REVIEW OUR CONFLICT OF INTEREST POLICY AND SIGN AND DATE A CONFLICT OF INTEREST ACKNOWLEDGEMENT. CONFLICTS OF INTEREST ARE DEFINED IN OUR CONFLICT OF INTEREST POLICY. WHEN STAFF OR BOARD MEMBERS DISCLOSE A CONFLICT OF INTEREST, THEY ARE PRESENTED AND REVIEWED BY THE BOARD. IF THERE IS A CONFLICT OF INTEREST, PARTIES SHALL RECUSE THEMSELVES FROM THE BOARD'S DISCUSSION AND VOTE. THE RECUSAL WILL ALSO BE RECORDED IN THE MINUTES. FOR MORE DETAILS, WE CAN PROVIDE A COPY OF OUR CONFLICT OF INTEREST POLICY.
Form 990, Part VI, Section B, line 15	IN DETERMINING COMPENSATION FOR ITS EMPLOYEES, SSLT RESEARCHES THE LAND TRUST ALLIANCE'S OBJECTIVE SALARY AND BENEFITS SURVEY FOR BOTH NATIONAL AND REGIONAL TRENDS AND NORMS. ADDITIONALLY, SSLT CONSULTS WITH OTHER NONPROFIT LAND TRUSTS IN IDAHO FOR COMPENSATION AND BENEFITS PACKAGES.
Form 990, Part VI, Section C, line 19	THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.