2024-09-10T17:24:59-04:00 2023-12-31 870516083 LARSON & COMPANY PC 11240 S RIVER HEIGHTS DR STE 300 SOUTH JORDAN UT 840955123 990 2023-01-01 421538872 SUMMIT LAND CONSERVANCY SUMM 4356499884 PO BOX 1775 PARK CITY UT 84060 CHERYL FOX EXECUTIVE DIRECTOR 4356499884 2024-08-21 true false RICHARD SCORESBY CPA P00573067 8013131900 2024-08-21 2023 2024-08-08 14:25:15Z CHERYL FOX PO BOX 1775 PARK CITY UT 84060 6597065 false X WWW.WESAVELAND.ORG X 2002 UT SUMMIT LAND CONSERVANCY IS A REGIONAL LAND TRUST THAT WORKS WITH OUR COMMUNITIES IN THE WASATCH BACK TO PROTECT AND PRESERVE LAND AND WATER FOR THE BENEFIT OF PEOPLE AND NATURE. 17 16 15 35 0 11049197 6262549 149245 183415 21442 67511 -45456 -65268 11174428 6448207 0 0 851210 1010313 0 148033 9723888 4897372 10575098 5907685 599330 540522 8849443 9118563 3894873 3434549 4954570 5684014 X SUMMIT LAND CONSERVANCY IS A REGIONAL LAND TRUST THAT WORKS WITH OUR COMMUNITIES IN THE WASATCH BACK TO PROTECT AND PRESERVE LAND AND WATER FOR THE BENEFIT OF PEOPLE AND NATURE. false false 5045579 LAND CONSERVATION - IN 2023, SUMMIT LAND CONSERVANCY PLACED SIX NEW CONSERVATION EASEMENTS, PRESERVING AN ADDITIONAL 1,479 ACRES OF LAND. THESE EASEMENTS INCLUDE THREE PUBLIC RECREATIONAL PIECES-IRON MOUNTAIN, SOMMET BLANC, AND MUIRFIELD PARK-AND THREE PRIVATE AGRICULTURAL LANDS. 2023 WAS A SIGNIFICANT YEAR FOR FUNDING. WE APPLIED FOR FOUR FEDERAL AGRICULTURAL LAND EASEMENT APPLICATIONS AND WERE AWARDED EACH, TOTALING OVER 19 MILLION. WE ALSO SUBMITTED A NEW FEDERAL REGIONAL CONSERVATION PARTNERSHIP PROGRAM GRANT, WHICH WAS ALSO AWARDED FOR ABOUT 22 MILLION, BRINGING THE TOTAL OF FEDERAL AWARDS IN 2023 TO OVER 40 MILLION WE SIGNED NEW LETTERS OF INTENT WITH FIVE LANDOWNERS IN THE WASATCH BACK AND TALKED TO MANY OTHERS WHO ARE INTERESTED IN PLACING THEIR LAND UNDER EASEMENT. AS WE CONTINUE TO GROW AND SAVE LAND, WE ARE DISCOVERING MORE LANDOWNERS, FUNDING OPPORTUNITIES, AND PARTNERS TO HELP US PRESERVE CRITICAL LANDSCAPES IN THE WATERSHED OF THE GREAT SALT LAKE. 259834 OUTREACH - THE SUMMIT LAND CONSERVANCY VALUES THE PARTICIPATION OF ITS SUPPORTERS IN EVENTS AND ACTIVITIES SURROUNDED BY THE LANDS AND WATERS WE PROTECT. CONNECTING TO NATURE AND WITH EACH OTHER BUILDS A STRONG COMMUNITY AND AN APPRECIATION FOR OPEN SPACES. THROUGH HANDS-ON EXPERIENCES OUR COMMUNITY SHARES VALUES ESSENTIAL TO CONSERVATION AND PROTECTING LAND FOR THE FUTURE. IN 2023 WE DEVELOPED AND GREW VARIOUS EXPERIENCES FROM HIKING UNDER EVERY FULL MOON, HARVESTING WILD HOPS, AND MEDITATING WITH SUNSETS. WE EXPLORED THE OUTDOORS WITH GUEST SPEAKERS SUCH AS HISTORIANS, ARTISTS, LANDOWNERS, AND EVEN GHOST EXPERTS. WE CELEBRATED AND MADE FRIENDS AT THE NINTH ANNUAL HOPPY HOUR. ELEMENTARY SCHOOL CHILDREN FROM THE SOUTH SUMMIT SCHOOL DISTRICT WERE GUIDED IN A JUNIOR NATURALIST PROGRAM TO LEARN ABOUT THEIR SURROUNDINGS AND THE CHANGING OF THE SEASONS. AND SUMMIT LAND CONSERVANCY PARTNERED WITH OTHER NON-PROFIT ORGANIZATIONS TO FOSTER A STRONG MESSAGE OF SUPPORT AND COMRADERY. 117830 183415 STEWARDSHIP AND MONITORING - THIS YEAR THE CONSERVANCY MONITORED 57 PROPERTIES IN PERSON, TOTALING OVER 14,000 ACRES. STAFF VISITED EVERY EASEMENT IN PERSON AND UTILIZED FOOT, BIKE, SKI AND VEHICLE TRAVEL TO INSPECT PROPERTIES AND TALK TO LANDOWNERS ABOUT THEIR MANAGEMENT OF EASEMENT PROPERTIES. EVERY YEAR, THE BASELINE AND CONSERVATION EASEMENT ARE REVIEWED PRIOR TO MONITORING FOR EACH PROPERTY, AND THE SITES OF ANY RESERVED RIGHTS REQUESTS OR VIOLATIONS ARE VISITED. THE PAST YEAR HAS BEEN VERY ACTIVE FOR RESERVED RIGHTS REQUESTS. UTILITY AND INFRASTRUCTURE PROJECTS HAVE CONTINUED ON OR NEAR THE EASEMENT AREAS, AND A SIGNIFICANT AMOUNT OF TIME WAS NEEDED TO ENSURE COMPLIANCE WITH THE TERMS OF THE EASEMENTS. ONE PROPERTY HAD A MAJOR EASEMENT VIOLATION. NON-PERMITTED RIVER DREDGING AND CHANNELING WAS DONE ON THE PROVO RIVER. THE CONSERVANCY HAS WORKED WITH THE LANDOWNERS AND REGULATORY AGENCIES INVOLVED TO ENSURE THAT RESOLUTION IS CONSISTENT WITH THE TERMS OF THE CONSERVATION EASEMENT, AND NO FURTHER VIOLATIONS OCCUR. THE CONSERVANCY HAS ASSISTED IN THE PERMIT WRITING AND CONSULTATION ON PLANS TO RESTORE THE AREA AND HAS CONTINUALLY MONITORED THE PROPERTY ROUGHLY EVERY TWO WEEKS. RESOLUTION IS EXPECTED TO TAKE AT LEAST TWO YEARS TO REESTABLISH VEGETATION. STEWARDSHIP STAFF DEDICATED SIGNIFICANT TIME TO CONSTRUCTING KEY INFRASTRUCTURE PIECES FOR TRAILS AND CONTINUED AGRICULTURAL USE OF THE FEE TITLE PROPERTIES. GRANT FUNDING HAS BEEN OBTAINED TO CONTINUE THE MARCHANT MEADOWS PROJECTS AND THE PRESERVE IS EXPECTED TO OPEN TO THE PUBLIC NEXT YEAR. SEVERAL PARTNERS ARE INVOLVED IN ONGOING PROJECTS ON THE PROPERTY. 5423243 true true false true false false true false false true true false false true false true true false false false false false false false true false false false false true false false false false false false false false true false false false false false false false false true 10 0 true 15 true false false false false false true true false false false false false false X 17 16 false false false false false false false true true false false true true true true true true true true false UT CA MA MD CO CT FL GA NJ NY NC PA MN X X CHERYL FOX 4356490220 1887 GOLD DUST LANE STE 101 PARK CITY UT 84060 CHERYL FOX EXECUTIVE DI 40.00 X X 145207 0 23979 MARCIA GRIFFITHS CFO 40.00 X 85772 0 14370 WILL HODGMAN PRESIDENT 2.00 X X 0 0 0 COLLEEN LOGAN VICE PRESIDE 1.00 X X 0 0 0 NIELS VERNEGAARD TREASURER 1.00 X X 0 0 0 GRAHAM ANTHONY PRESIDENT EM 1.00 X 0 0 0 CHRISTINA STORY TRUSTEE 1.00 X 0 0 0 KATHLEEN NICHOLS TRUSTEE 1.00 X 0 0 0 WES SIDDOWAY TRUSTEE 1.00 X 0 0 0 SHARI GOTTLIEB TRUSTEE 1.00 X 0 0 0 GWEN REDDISH TRUSTEE 1.00 X 0 0 0 CAMILLA KRAGIUS TRUSTEE 1.00 X 0 0 0 NICK VAN DINE TRUSTEE 1.00 X 0 0 0 TERRY DISTON TRUSTEE 1.00 X 0 0 0 RORY MURPHY TRUSTEE 1.00 X 0 0 0 VERONICA DELACRUZ TRUSTEE 1.00 X 0 0 0 MELISSA STOCK TRUSTEE 1.00 X 0 0 0 CHARLIE STURGIS TRUSTEE 1.00 X 0 0 0 KATHERINE SATTELMEIER EMPLOYEE 40.00 X 107081 0 30588 338060 68937 2 false true false X 889546 3876299 1496704 114197 6262549 GOVERNMENT CONTRACT REVENUE 900099 183415 183415 183415 65696 65696 1815 1815 1815 1815 83590 889546 148858 -65268 -65268 6448207 183415 2243 269329 120855 104461 44013 590500 438156 97920 54424 12720 7782 3207 1731 76685 40928 25611 10146 61079 39413 14567 7099 36550 36550 1023 1023 68191 48000 12731 7460 54813 31092 11109 12612 25186 20075 3233 1878 38022 24901 8801 4320 1097 1079 18 2204 1296 725 183 206771 206771 24645 16141 5704 2800 14561 10463 2749 1349 LAND EASEMENTS PURCHASED 4258126 4258126 CONSERVATION EXPENSES 122899 122899 TRAINING & EDUCATION 23284 15266 8018 PROGRAM RELATED OUTREACH 20000 20000 5907685 5423243 336409 148033 756339 463725 1281373 1093453 61760 465827 55290 114588 5606 12490 671537 88502 605143 583035 1041488 1332591 5042444 5052854 8849443 9118563 49542 66677 3845331 3367872 3894873 3434549 X 3584298 4939508 1370272 744506 4954570 5684014 8849443 9118563 540522 188922 X false true X true true true X 15993154 1954591 4388639 11049197 6262549 39648130 15993154 1954591 4388639 11049197 6262549 39648130 23409 39624721 22367 19877 20941 21074 65696 149955 68039 9906 83590 161535 39959620 526481 0.99160 0.99360 X PART II, LINE 10 EVENT INCOME,EXCLUDING CONTRIBUTIONS 77,945 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5907685 5907685 445384 111346 293569 678755 445384 1417708 2126562 1252 1860 3112 73392 169689 111346 354427 531641 1252 1860 3112 SCHEDULE C, PART II-A THERE WERE NO LOBBYING EXPENDITURES TO RECORD IN 2020. X X X 54 14660.80 1 true 2499.00 117830 true 1065899 253654 1319553 862850 203049 1065899 758092 104758 862850 743592 14500 758092 539490 204102 743592 0.56910 0.43090 true false 611950 50210 561740 59587 38292 21295 583035 LAND HELD FOR EASEMENT 4966000 BENEFICIAL INTEREST ACCOUNT 86854 5052854 X 6636106 188922 188922 6447184 1023 1023 6448207 5906662 5906662 1023 1023 5907685 SCHEDULE D, PAGE 1, PART II, LINE 5 THE ORGANIZATION HAS A WRITTEN POLICY REGARDING THE PERIODIC MONITORING, INSPECTION, HANDLING OF VIOLATIONS, AND ENFORCEMENT OF THE CONSERVATION EASEMENTS HELD. SCHEDULE D, PAGE 1, PART II, LINE 9 ACCOUNTING FOR CONSERVATION EASEMENTS SINCE THE CONSERVANCY'S INCEPTION: LAND CONSERVATION EASEMENTS ACQUIRED BY PURCHASE OR THROUGH CONTRIBUTIONS HAVE NOT BEEN CAPITALIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. ANY COSTS ASSOCIATED WITH THE PURCHASE OR CONTRIBUTION OF LAND CONSERVATION EASEMENTS ARE REFLECTED ON THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS IN THE YEAR THE EASEMENT IS RECEIVED. SCHEDULE D, PAGE 2, PART V, LINE 4 THE PRINCIPAL OF THE ENDOWMENT IS COMPOSED OF PERMANENTLY RESTRICTED FUNDS THAT WILL NOT BE USED; HOWEVER, THE EARNINGS FROM THE ENDOWMENT FUNDS CAN BE USED FOR THE STEWARDSHIP OF CONSERVATION EASEMENTS. SCHEDULE D, PAGE 3, PART X ASC TOPIC 740, INCOME TAXES, PROVIDES GUIDANCE ON HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION BY MANAGEMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN PREPARATION OF THE CONSERVANCYS TAX RETURNS TO DETERMINE IF THE POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED IF EXAMINED BY THE TAXING AUTHORITIES. MANAGEMENT HAS DETERMINED THERE ARE NO UNCERTAIN INCOME TAX POSITIONS. GENERALLY, THE CONSERVANCYS TAX RETURNS REMAIN SUBJECT TO EXAMINATION FOR THREE YEARS FROM THE DATE FILED. BLUE SKY BASH 657107 578457 78650 47511 8332 83169 BREAKFAST 308960 306720 2240 4897 1 7069 4369 2700 4949 973136 889546 83590 47511 8332 93015 148858 -65268 X false false false false false false false false false CHERYL FOX EXECUTIVE DIRECTOR 145207 4426 19553 169186 X 4 12528 FAIR MARKET VALUE X AUCTION ITEMS 10 99768 FAIR MARKET VALUE X DOOR PRIZES 5 1701 FAIR MARKET VALUE X OTHER ITEMS 1 200 FAIR MARKET VALUE false true false SCHEDULE M, PAGE 2, PART II PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS, RATHER THAN THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PAGE 2, PART III, LINE 4A LAND CONSERVATION - IN 2023, SUMMIT LAND CONSERVANCY PLACED SIX NEW CONSERVATION EASEMENTS, PRESERVING AN ADDITIONAL 1,479 ACRES OF LAND. THESE EASEMENTS INCLUDE THREE PUBLIC RECREATIONAL PIECES-IRON MOUNTAIN, SOMMET BLANC, AND MUIRFIELD PARK-AND THREE PRIVATE AGRICULTURAL LANDS. 2023 WAS A SIGNIFICANT YEAR FOR FUNDING. WE APPLIED FOR FOUR FEDERAL AGRICULTURAL LAND EASEMENT APPLICATIONS AND WERE AWARDED EACH, TOTALING OVER 19 MILLION. WE ALSO SUBMITTED A NEW FEDERAL REGIONAL CONSERVATION PARTNERSHIP PROGRAM GRANT, WHICH WAS ALSO AWARDED FOR ABOUT 22 MILLION, BRINGING THE TOTAL OF FEDERAL AWARDS IN 2023 TO OVER 40 MILLION WE SIGNED NEW LETTERS OF INTENT WITH FIVE LANDOWNERS IN THE WASATCH BACK AND TALKED TO MANY OTHERS WHO ARE INTERESTED IN PLACING THEIR LAND UNDER EASEMENT. AS WE CONTINUE TO GROW AND SAVE LAND, WE ARE DISCOVERING MORE LANDOWNERS, FUNDING OPPORTUNITIES, AND PARTNERS TO HELP US PRESERVE CRITICAL LANDSCAPES IN THE WATERSHED OF THE GREAT SALT LAKE. FORM 990, PAGE 2, PART III, LINE 4B OUTREACH - THE SUMMIT LAND CONSERVANCY VALUES THE PARTICIPATION OF ITS SUPPORTERS IN EVENTS AND ACTIVITIES SURROUNDED BY THE LANDS AND WATERS WE PROTECT. CONNECTING TO NATURE AND WITH EACH OTHER BUILDS A STRONG COMMUNITY AND AN APPRECIATION FOR OPEN SPACES. THROUGH HANDS-ON EXPERIENCES OUR COMMUNITY SHARES VALUES ESSENTIAL TO CONSERVATION AND PROTECTING LAND FOR THE FUTURE. IN 2023 WE DEVELOPED AND GREW VARIOUS EXPERIENCES FROM HIKING UNDER EVERY FULL MOON, HARVESTING WILD HOPS, AND MEDITATING WITH SUNSETS. WE EXPLORED THE OUTDOORS WITH GUEST SPEAKERS SUCH AS HISTORIANS, ARTISTS, LANDOWNERS, AND EVEN GHOST EXPERTS. WE CELEBRATED AND MADE FRIENDS AT THE NINTH ANNUAL HOPPY HOUR. ELEMENTARY SCHOOL CHILDREN FROM THE SOUTH SUMMIT SCHOOL DISTRICT WERE GUIDED IN A JUNIOR NATURALIST PROGRAM TO LEARN ABOUT THEIR SURROUNDINGS AND THE CHANGING OF THE SEASONS. AND SUMMIT LAND CONSERVANCY PARTNERED WITH OTHER NON-PROFIT ORGANIZATIONS TO FOSTER A STRONG MESSAGE OF SUPPORT AND COMRADERY. FORM 990, PAGE 2, PART III, LINE 4C STEWARDSHIP AND MONITORING - THIS YEAR THE CONSERVANCY MONITORED 57 PROPERTIES IN PERSON, TOTALING OVER 14,000 ACRES. STAFF VISITED EVERY EASEMENT IN PERSON AND UTILIZED FOOT, BIKE, SKI AND VEHICLE TRAVEL TO INSPECT PROPERTIES AND TALK TO LANDOWNERS ABOUT THEIR MANAGEMENT OF EASEMENT PROPERTIES. EVERY YEAR, THE BASELINE AND CONSERVATION EASEMENT ARE REVIEWED PRIOR TO MONITORING FOR EACH PROPERTY, AND THE SITES OF ANY RESERVED RIGHTS REQUESTS OR VIOLATIONS ARE VISITED. THE PAST YEAR HAS BEEN VERY ACTIVE FOR RESERVED RIGHTS REQUESTS. UTILITY AND INFRASTRUCTURE PROJECTS HAVE CONTINUED ON OR NEAR THE EASEMENT AREAS, AND A SIGNIFICANT AMOUNT OF TIME WAS NEEDED TO ENSURE COMPLIANCE WITH THE TERMS OF THE EASEMENTS. ONE PROPERTY HAD A MAJOR EASEMENT VIOLATION. NON-PERMITTED RIVER DREDGING AND CHANNELING WAS DONE ON THE PROVO RIVER. THE CONSERVANCY HAS WORKED WITH THE LANDOWNERS AND REGULATORY AGENCIES INVOLVED TO ENSURE THAT RESOLUTION IS CONSISTENT WITH THE TERMS OF THE CONSERVATION EASEMENT, AND NO FURTHER VIOLATIONS OCCUR. THE CONSERVANCY HAS ASSISTED IN THE PERMIT WRITING AND CONSULTATION ON PLANS TO RESTORE THE AREA AND HAS CONTINUALLY MONITORED THE PROPERTY ROUGHLY EVERY TWO WEEKS. RESOLUTION IS EXPECTED TO TAKE AT LEAST TWO YEARS TO REESTABLISH VEGETATION. STEWARDSHIP STAFF DEDICATED SIGNIFICANT TIME TO CONSTRUCTING KEY INFRASTRUCTURE PIECES FOR TRAILS AND CONTINUED AGRICULTURAL USE OF THE FEE TITLE PROPERTIES. GRANT FUNDING HAS BEEN OBTAINED TO CONTINUE THE MARCHANT MEADOWS PROJECTS AND THE PRESERVE IS EXPECTED TO OPEN TO THE PUBLIC NEXT YEAR. SEVERAL PARTNERS ARE INVOLVED IN ONGOING PROJECTS ON THE PROPERTY. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE FULL BOARD OF TRUSTEES PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ON AN ANNUAL BASIS, THE BOARD REVIEWS ALL BUSINESS RELATIONSHIPS AND TRANSACTIONS TO VERIFY THEY FOLLOW THE WRITTEN CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER FILLS OUT A FORM ASKING ABOUT POTENTIAL CONFLICTS, WHICH IS KEPT ON FILE IN THE CONSERVANCY'S OFFICE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF TRUSTEES LOOKS AT COMPARABLE SALARIES IN THE COMMUNITY AND MAKES AN INDEPENDENT ASSESSMENT. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF TRUSTEES LOOKS AT COMPARABLE SALARIES IN THE COMMUNITY AND MAKES AN INDEPENDENT ASSESSMENT. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST DURING REGULAR BUSINESS HOURS AT ITS CORPORATE OFFICE. FORM 990, PART VIII TRUE ECONOMIC BENEFIT OF BLUE SKY BASH FUNDRAISER: FMV OF AUCTION ITEMS, TICKETS, & SPONSORSHIPS................657,107 LESS: DIRECT EVENT EXPENSES...................................89,012 NET ECONOMIC BENEFIT FROM BLUE SKY BASH FUNDRAISER...........568,095 TRUE ECONOMIC BENEFIT OF BREAKFAST FUNDRAISER: FMV OF AUCTION ITEMS, TICKETS, & SPONSORSHIPS................308,960 LESS: DIRECT EVENT EXPENSES....................................4,897 NET ECONOMIC BENEFIT FROM BREAKFAST FUNDRAISER...............304,063 TRUE ECONOMIC BENEFIT OF HOPPY HOUR FUNDRAISER: FMV OF AUCTION ITEMS, TICKETS, & SPONSORSHIPS..................7,069 LESS: DIRECT EVENT EXPENSES......................................580 NET ECONOMIC BENEFIT FROM HOPPY HOUR FUNDRAISER................6,489 THERE WERE NO LOBBYING EXPENDITURES TO RECORD IN 2020.