2024-05-29T10:53:43-04:00 2023-12-31 823280471 ZWYGART JOHN & ASSOCIATES CPAS PLLC 16130 N MERCHANT WAY STE 120 NAMPA ID 83687 990 2023-01-01 943216558 PAYETTE LAND TRUST INC PAYE 2086344999 309 EAST LAKE STREET 5 MCCALL ID 83638 RICK FEREDAY PRESIDENT 2086344999 2024-05-14 true RICK FEREDAY XXX-XX-XXXX false JORDAN ZWYGART P01702065 2084594649 2024-05-29 2023 2023-04-26 12:10:37Z RICK FEREDAY 309 E LAKE STREET 5 MCCALL ID 83638 335878 false X N/A X 1993 THE PRIMARY EXEMPT PURPOSE OF THE PAYETTE LAND TRUST IS TO ACQUIRE, MAINTAIN, AND MANAGE LANDS IN CENTRAL IDAHO FOR THE CREATION AND PERPETUATION OF OPEN SPACE, BY MEANS OF ACQUISITION OF FEE SIMPLE OWNERSHIP OF LAND AND CONSERVATION EASEMENTS. 8 8 2 0 2697468 233402 0 -29409 38880 16549 63596 2684608 335878 0 0 72031 132574 0 89833 1402511 136947 1474542 269521 1210066 66357 2147349 2244585 800000 806551 1347349 1438034 X THE PRIMARY EXEMPT PURPOSE OF THE PAYETTE LAND TRUST IS TO ACQUIRE, MAINTAIN, AND MANAGE LANDS IN CENTRAL IDAHO FOR THE CREATION AND PERPETUATION OF OPEN SPACE, BY MEANS OF ACQUISITION OF FEE SIMPLE OWNERSHIP OF LAND AND CONSERVATION EASEMENTS. false false 89851 THE TRUST HAS HIRED AN EXECUTIVE DIRECTOR AND ESTABLISHED A PERMANENT BUSINESS OFFICE TO FURTHER PUBLIC AWARENESS OF ITS PRIMARY PURPOSE. IRS SEMINARS RELATING DIRECTLY TO THE PRIMARY PURPOSE OF THE TRUST HAVE BEEN ATTENDED AND CONTINUING EFFORTS AND BEING MADE TO ENCOURAGE CONTRIBUTION OF LAND AND EASEMENTS. 89851 true true false false false false true false false false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 2 true false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false X CRAIG UTTER 2086344999 309 E LAKE STREET SUITE 5 MCCALL ID 83638 X JEN DUPLISEA BOARD MEMBER 1.00 X 0 0 0 RICK FEREDAY PRESIDENT 1.00 X 0 0 0 JAMES FRONK VICE PRESIDE 1.00 X 0 0 0 MATT GANZ BOARD MEMBER 1.00 X 0 0 0 SUZANNE RAINVILLE BOARD MEMBER 1.00 X 0 0 0 RYAN THOMASSON BOARD MEMBER 1.00 X 0 0 0 GARY THOMPSON TREASURER 1.00 X 0 0 0 DR BOB VOSSKUHLER BOARD MEMBER 1.00 X 0 0 0 CRAIG UTTER EXECUTIVE DI 40.00 X 0 0 0 false false false 16000 217402 233402 38880 38880 EVENT INCOME 60076 60076 CONSERVATION PROPERTY INCOME 3520 3520 63596 335878 102476 132574 44200 44187 44187 6650 2217 2216 2217 20631 6878 6877 6876 7644 2549 2547 2548 6825 2276 2274 2275 4042 1346 1349 1347 EVENTS 38663 12890 12887 12886 CONSERVATION PROPERTY 32642 10880 10882 10880 FEES & TAXES 15024 5007 5008 5009 STEWARDSHIP EXPENSES 3976 1325 1326 1325 850 283 284 283 269521 89851 89837 89833 451335 548571 800000 800000 896000 896000 896000 14 14 2147349 2244585 6551 800000 800000 800000 806551 X 1158231 1438034 189118 1347349 1438034 2147349 2244585 X 66357 24328 X true X false X 35697 158662 674960 2697468 233402 3800189 35697 158662 674960 2697468 233402 3800189 3800189 1505 760 176 511 38880 41832 63596 63596 3905617 125205 0.97300 0.99880 X PART II, LINE 10 EVENT INCOME 60,076 CONSERVATION PROPERTY INCOME 3,520 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 14 2929.00 9 1 false 253.00 12677 true 896000 896000 896000 360206 24328 24328 335878 335878 269521 269521 269521 SCHEDULE D, PAGE 4, PART XI, LINE 2D NONCASH CONTRIBUTIONS 0 FORM 990 - ORGANIZATION'S MISSION THE PRIMARY EXEMPT PURPOSE OF THE PAYETTE LAND TRUST IS TO ACQUIRE, MAINTAIN, AND MANAGE LANDS IN CENTRAL IDAHO FOR THE CREATION AND PERPETUATION OF OPEN SPACE, BY MEANS OF ACQUISITION OF FEE SIMPLE OWNERSHIP OF LAND AND CONSERVATION EASEMENTS. FORM 990, PAGE 6, PART VI, LINE 11B PLT POLICY BOOK LTA S&P REFERENCE 2C.1.A, PROCEDURE NO. 2.1.2: THE FOLLOWING PROCEDURES ARE INTENDED TO BE A GUIDE FOR THE PAYETTE LAND TRUST IN COMPLYING WITH THE FEDERAL REQUIREMENT FOR FILLING A COMPLETE AND ACCURATE INFORMATION RETURN (FORM 990 OR EQUIVALENT) WITH THE INTERNAL REVENUE SERVICE. THE PLT WILL REFERENCE THE LAND TRUST ALLIANCE FINANCE - COMPILED GUIDANCE DOCUMENT ALONG WITH THESE PROCEDURES TO ENSURE THE PROPER REVIEW, ACCURACY AND TIMELINESS OF THE IRS 990 DOCUMENT. FORM 990, PAGE 6, PART VI, LINE 12C PAYETTE LAND TRUST (PLT) ENSURES THAT ANY CONFLICTS OF INTEREST OR THE APPEARANCE THEREOF ARE EITHER AVOIDED OR APPROPRIATELY MANAGED THROUGH DISCLOSURE, RECUSAL OR OTHER MEANS. THE EFFECTIVENESS OF PLT DEPENDS UPON ITS CREDIBILITY AND REPUTATION FOR FAIRNESS. IDENTIFYING AND ADDRESSING CONFLICTS OF INTEREST ALSO PROTECTS PLT'S TAX-EXEMPT NON-PROFIT STANDING. CONFLICTS OF INTEREST GENERALLY ARISE WHEN AN ACTION OR ASSOCIATION WITH PLT BENEFITS NOT ONLY PLT, BUT ALSO AN INSIDER OF PLT AS DEFINED BELOW. THIS POLICY FOLLOWS FEDERAL AND STATE CONFLICT DISCLOSURE LAWS. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE SHOULD MEET AT LEAST ANNUALLY IN AN EXECUTIVE SESSION TO REVIEW THE EXECUTIVE DIRECTOR'S PERFORMANCE, SALARY AND BENEFITS AND REPORT TO THE BOARD. THE EXECUTIVE COMMITTEE MAY CONSULT WITH THE STAFF REGARDING THE EXECUTIVE DIRECTOR'S PERFORMANCE. FOLLOWING THE BOARD'S REVIEW, THE PRESIDENT OF THE BOARD WILL MEET WITH THE EXECUTIVE DIRECTOR TO REPORT ON THE EVALUATION AND, WITH THE EXECUTIVE DIRECTOR'S INPUT, ESTABLISH GOALS FOR FUTURE PERFORMANCE. A WRITTEN REPORT WILL BE KEPT IN THE PERSONNEL FILE. IF PERFORMANCE IS UNSATISFACTORY AT ANY TIME, THE EXECUTIVE COMMITTEE WILL REPORT THIS TO THE BOARD OF DIRECTORS AND ANOTHER PERFORMANCE REVIEW WILL BE SCHEDULED WITHIN A REASONABLE PERIOD OF TIME. IF PERFORMANCE IS STILL UNSATISFACTORY AND THE EXECUTIVE COMMITTEE RECOMMENDS TERMINATION, THE EXECUTIVE DIRECTOR WILL BE ASKED TO RESIGN. THE EXECUTIVE DIRECTOR MAY APPEAL THIS DECISION TO THE FULL BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B THE JOB PERFORMANCE OF PLT EMPLOYEES WILL BE FORMALLY EVALUATED TWICE DURING THE FIRST YEAR OF EMPLOYMENT AND ANNUALLY THEREAFTER. THE PURPOSE OF THE PERFORMANCE REVIEW IS TO EVALUATE AN EMPLOYEE'S WORK PERFORMANCE AND PROGRESS SINCE EMPLOYMENT OR SINCE THE LAST PERFORMANCE REVIEW, WITH REFERENCE TO CLEARLY STATED STANDARDS. THE EVALUATION SHOULD ALSO PROVIDE THE EMPLOYEE AND HIS/HER SUPERVISOR WITH AN OPPORTUNITY TO ESTABLISH GOALS FOR FUTURE PERFORMANCE. FACTORS SUCH AS BASIC SKILLS, COOPERATION, JUDGMENT, CREATIVITY, INITIATIVE, AND PROFESSIONAL DEVELOPMENT WILL BE CONSIDERED. A STANDARD FORM WILL BE USED. A WRITTEN REPORT WILL BE KEPT IN THE PERSONNEL FILES. IF THE PERFORMANCE OF AN EMPLOYEE IS UNSATISFACTORY S/HE WILL AUTOMATICALLY BE PLACED ON PROBATION. ANOTHER PERFORMANCE REVIEW WILL OCCUR WITHIN A REASONABLE TIME PERIOD. IF AT THAT TIME THE EMPLOYEE IS STILL NOT PERFORMING SATISFACTORY WORK, S/HE MAY BE TERMINATED WITH NO FURTHER PROCEDURE. FORM 990, PAGE 6, PART VI, LINE 19 NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9 NONCASH CONTRIBUTIONS 0