2024-11-07T17:23:41-06:00 2023-12-31 810348775 JUNKERMIERCLARKCAMPANELLASTEVENSPC PO BOX 9047 KALISPELL MT 59904 990 2023-01-01 363479966 FLATHEAD LAND TRUST FLAT 4067528293 PO BOX 1913 KALISPELL MT 59903 GREG GUNDERSON PRESIDENT 4067528293 2024-11-07 1 0 GREGORY PECK P00668992 4067553681 2024-11-07 2023 2024-10-15 13:58:12Z GREG GUNDERSON PO BOX 1913 KALISPELL MT 59903 3543874 0 X WWW.FLATHEADLANDTRUST.ORG X 1985 MT FLATHEAD LAND TRUST IS DEDICATED TO THE CONSERVATION OF NORTHWEST MONTANA'S LAND AND WATER THROUGH VOLUNTARY AGREEMENTS WITH PRIVATE LANDOWNERS. 10 10 4 20 0 0 6776131 3374878 999 3066 7387 35158 25045 11728 6809562 3424830 0 0 0 0 201802 245705 0 0 56830 6149614 2477938 6351416 2723643 458146 701187 1429001 2202422 20734 31617 1408267 2170805 X FLATHEAD LAND TRUST IS DEDICATED TO THE CONSERVATION OF NORTHWEST MONTANA'S LAND AND WATER LEGACY THROUGH VOLUNTARY AGREEMENTS WITH PRIVATE LAND OWNERS. FLT'S PRIMARY PROGRAM SERVICE IS PRIVATE LAND CONSERVATION THROUGH VOLUNTARY AGREEMENTS WITH LANDOWNERS (CONSERVATION EASEMENTS); WITHIN THAT PROGRAM SERVICE FLT DEVELOPS, NEGOTIATES, AND ACCEPTS DONATED CONSERVATION EASEMENTS. IN ADDITION WITH BOTH PRIVATE AND FEDERAL FUNDS, FLT PURCHASES CONSERVATION EASEMENTS. 0 0 2526298 CONSERVATION:1. A 24-ACRE CONSERVATION EASEMENT WAS DONATED NEAR THE STILLWATER RIVER NORTHWEST OF WHITEFISH. THE PROPERTY IS ADJACENT TO AND COMPLIMENTS ANOTHER TWENTY-SEVEN-ACRE PROPERTY ALREADY CONSERVED WITH AN FLATHEAD LAND TRUST EASEMENT. CONSERVING THE PROPERTY PRESERVES THIS WILDLIFE HABITAT AS WELL AS ITS WORKING AGRICULTURAL LAND AND THE SCENIC VALUE OF THE PROPERTY ALONG HIGHWAY 93. 2. A 40-ACRE CONSERVATION EASEMENT WAS DONATED ALONG THE SWAN RIVER NEAR BIGFORK. THE PARCEL BORDERS A THIRD OF A MILE OF THE SWAN RIVER AND CONTAINS A MOSAIC OF RIPARIAN FOREST AND WETLANDS SUPPORTING A MYRIAD OF BIRDS AND WILDLIFE. 3. FLATHEAD LAND TRUST, IN PARTNERSHIP WITH THE TRUST FOR PUBLIC LAND (TPL)AND MONTANA LAND RELIANCE (MLR), OPENED THE HARRELL FOREST COMMUNITY TRAILS LOCATED 1/2 MILE NORTH OF BIGFORK TO THE PUBLIC. THE 238-ACRE RECREATIONAL OASIS, WHICH FLATHEAD LAND TRUST OWNS AND MANAGES, IS NESTLED ON THE FLANKS OF SWAN HILL AND WAS PERMANENTLY PROTECTED THROUGH A CONSERVATION EASEMENT IN 2022 IN PARTNERSHIP WITH MLR. LAND THAT WAS ONCE SLATED FOR DEVELOPMENT OF 17 NEW RESIDENTIAL LOTS, THE HARRELL FOREST COMMUNITY TRAILS NOW REPRESENT A TRIUMPH FOR CONSERVATION AND PUBLIC ACCESS. THE COMMUNITY NOW HAS ACCESS TO SEVERAL STACKED LOOPS OF HIKING AND BIKING TRAILS, PROVIDING ROUND-TRIP TREKS OF UP TO 7 MILES, A NEW TRAILHEAD AND AWE-INSPIRING VISTAS OVERLOOKING THE PRISTINE WATERS OF FLATHEAD LAKE AND THE MAJESTIC SWAN MOUNTAIN RANGE. FLT AND PARTNERS WORKED WITH MULTIPLE CONTRACTORS AND DESIGNERS TO BUILD THE TRAILS AND TRAILHEAD OVER THE SUMMER OF 2023, COMPLETING THE PROJECT JUST BEFORE THE GRAND OPENING ON SEPTEMBER 22ND. 33084 EDUCATION AND OUTREACH:1. PUBLIC TOURS OF THE OWEN SOWERWINE PROPERTY (MAY - JULY) - ORGANIZED AND CONDUCTED 16 TOURS OF THE PROPERTY WITH OVER 160 TOTAL PEOPLE ATTENDING. TOURS WERE ORGANIZED WITH PARTNERS FLATHEAD AUDUBON AND FLATHEAD LAKERS. 2. CONDUCTED MULTIPLE BIRD EDUCATION PROGRAM TOURS WITH 7TH AND 8TH GRADERS FROM WEST VALLEY MIDDLE SCHOOL, EVERGREEN JR. HIGH AND BIGFORK JR HIGH TO VARIOUS BIRDING SPOTS IN THE FLATHEAD VALLEY INCLUDING WEST VALLEY WETLANDS, OWEN SOWERWINE AND CHURCH SLOUGH.3. GRAND OPENING OF HARRELL FOREST CELEBRATION AND TOURS OF THE TRAILS - CELEBRATED WITH THE PUBLIC THE OPENING OF THE HARRELL FOREST COMMUNITY TRAILS AND OFFERED TOURS TO THE PUBLIC ON SEPTEMBER 22. 14197 STEWARDSHIP:MONITORED ALL 72 CONSERVATION EASEMENTS (ENCOMPASSING 13,896 ACRES) AND ONE RESTRICTED COVENANT. 2573579 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 9 0 1 4 1 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X X ECLIPSE TAX AND ACCOUNTING INC 4063932828 PO BOX 1578 KALISPELL MT 59903 GREG GUNDERSON PRESIDENT 1.00 X X 0 0 0 BILL CORWIN PAST PRESIDENT 1.00 X X 0 0 0 JIM RAFERTY TREASURER 1.00 X X 0 0 0 MARGARET NOTLEY PRESIDENT-ELECT 1.00 X X 0 0 0 RICK MACE DIRECTOR 0.50 X 0 0 0 KARL RUDBACH DIRECTOR 0.50 X 0 0 0 JENNIFER ROGGE DIRECTOR 0.50 X 0 0 0 REBECCA HUGHES DIRECTOR 0.50 X 0 0 0 CHRIS ALBERT SECRETARY 1.00 X X 0 0 0 LISA FLOWERS DIRECTOR 0.50 X 0 0 0 PAUL TRAVIS EXECUTIVE DIRECTOR 40.00 X 69636 0 2067 69636 0 2067 0 0 0 0 0 202686 3172192 2310379 3374878 PROGRAM SERVICE FEES 900099 3066 3066 3066 36306 36306 112777 113925 -1148 -1148 -1148 16847 5119 11728 11728 3424830 3066 0 46886 71703 45173 14340 12190 151500 95445 30300 25755 4419 2784 884 751 18083 11392 3617 3074 15413 15413 18740 18740 100985 100985 18412 10363 4257 3792 13947 8787 2789 2371 7197 6477 720 1070 1070 4884 3077 977 830 8127 5689 2438 IN-KIND EXPENSE 2251237 2250000 1237 DUES AND SUBSCRIPTIONS 21683 15178 2168 4337 INVESTMENT FEES 8225 8225 MISCELLANEOUS 4499 4499 3519 1746 1773 2723643 2573579 93234 56830 222999 97290 311970 819939 9115 490765 17143 199636 473622 683956 810246 1325 1325 1429001 2202422 20734 31617 20734 31617 X 473455 735904 934812 1434901 1408267 2170805 1429001 2202422 701187 61351 0 X 0 1 X 0 0 X 344129 1806297 1479830 6801176 1136606 11568038 3000 43628 6113 999 3066 56806 347129 1849925 1485943 6802175 1139672 11624844 5158 511596 104571 5437578 276802 6335705 0 5158 511596 104571 5437578 276802 6335705 5289139 16946 9221 29462 10260 36306 102195 16946 9221 29462 10260 36306 102195 364075 1859146 1515405 6812435 1175978 11727039 0.45100 0.48790 0.00870 0.00620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 72 13896.00 5 1 1 370.00 14197 166864 1000 22631 190495 142228 53508 -28872 166864 91658 39165 11405 142228 68603 10000 13055 91658 44091 10000 14512 68603 0.02000 0.73000 0.25000 0 0 197661 197661 58598 376 58222 15702 13120 2582 218804 3647 215157 473622 3483445 61351 370 5119 66840 3416605 8225 8225 3424830 2720907 370 5119 5489 2715418 8225 8225 2723643 PART II, LINE 3: IN JUNE AND JULY 2023, THE TAYLOR, GOLDBERG, KOHRS, JOHNSTON AND ROBBINS CONSERVATION EASEMENTS WERE AMENDED TO INCLUDE "SAFE HARBOR" LANGUAGE PER THE RECOMMENDATION OF IRS NOTICE 2023-30 CONSERVATION EASEMENTS - SAFE HARBOR DEED LANGUAGE FOR EXTINGUISHMENT AND BOUNDARY LINE ADJUSTMENT CLAUSES. PART II, LINE 9: EASEMENTS ARE VALUED AT ZERO AND ARE NOT REPORTED ON THE FINANCIAL STATEMENT BALANCE SHEET. PART V, LINE 4: PART V, LINE 4: THE ENDOWMENT FUNDS WERE ESTABLISHED TO HOLD AND GENERATE FUNDS TO SUPPORT THE ORGANIZATION AND ITS PRIVATE LAND CONSERVATION ACTIVITIES. THE INTEREST AND EARNINGS MAY BE USED FOR OPERATING EXPENSES RELATED TO THE ORGANIZATION'S CONSERVATION WORK, SUCH AS SALARIES, OVERHEAD COSTS, OR OTHER RELATED EXPENSES. THE PRINCIPAL CANNOT BE USED. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES INCLUDED ON 990 AS REVENUE REDUCTION 5,119. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES NETTED WITH REVENUE ON THE FINANCIAL STATEMENTS 8,225. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES INCLUDED ON 990 AS REVENUE REDUCTION 5,119. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES NETTED WITH REVENUE ON THE FINANCIAL STATEMENTS 8,225. LAND AFFAIR FUNDRAISING DINNER 300 3620 1199 300 3620 1199 5119 -5119 X 3 56177 MARKET PRICE AT DONATION X IN KIND DONATION VALUE OF CONSERVATION EASEMENT 2 2250000 APPRAISAL X FIXED ASSETS 2 2965 MARKET PRICE X AUCTION ITEMS 4 987 MARKET PRICE X PRINTING 1 250 MARKET PRICE 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 FLATHEAD LAND TRUST HAS ONLY ONE CLASS OF MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B ALL MEMBERS HAVE EQUAL VOTING RIGHTS. A VOTE OF THE MEMBERSHIP IS OBTAINED WHEN REQUIRED BY MONTANA STATE LAW TO APPROVE SUBSTANTIAL ORGANIZATIONAL CHANGES SUCH AS CHANGING THE NUMBER OF COMPOSITION OF THE BOARD OF DIRECTORS, DISSOLUTION OF THE ORGANIZATION, ETC. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S ACCOUNTING FIRM, REVIEWED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR, AND PROVIDED TO THE ORGANIZATION'S BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE "CONFLICT OF INTEREST" POLICY IS PROVIDED TO EACH BOARD MEMBER IN THEIR BOARD NOTEBOOK AS WELL AS A SIGNATURE REQUIRED BY THE BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE TOTAL EMPLOYEE COMPENSATION BUDGET IS REVIEW AND APPROVED BY THE BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGET AND APPROVAL PROCESS. EMPLOYEE COMPENSATION (OTHER THAN THE EXECUTIVE DIRECTOR) IS NOT INDIVIDUALLY REVIEWED BY THE BOARD, BUT BY THE EXECUTIVE DIRECTOR. PUBLISHED SALARY SURVEYS BY THE LAND TRUST ALLIANCE AND TRAINING RESOURCES FOR THE ENVIRONMENTAL COMMUNITY ARE USED TO PROVIDE COMPARATIVE COMPENSATION GUIDELINES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S DOCUMENTS ARE AVAILABLE UPON REQUEST.