2025-03-12T10:40:35-07:00 2024-04-30 990 2023-05-01 870480542 UTAH OPEN LANDS CONSERVATION ASSOCIATION INC UTAH 8014636156 1488 South Main Street Salt Lake City UT 84115 Wendy Fisher Executive Director 8014636156 2025-03-06 1 2023 2025-03-06 01:10:19Z Utah Open Lands Wendy Fisher 1488 South Main Street Salt Lake City UT 84115 1858845 0 X www.utahopenlands.org X 1990 UT Preservation, protection and stewardship of open space, in perpetuity, in order to maintain Utah's natural heritage and quality of life for present and future generations. 15 15 8 10 0 0 902572 1323172 0 0 157408 472185 34402 26098 1094382 1821455 0 0 0 0 381751 381766 0 0 61799 403933 275987 785684 657753 308698 1163702 10974396 12196524 22986 81412 10951410 12115112 Utah Open Lands' mission is to preserve and protect open space, in perpetuity, in order to maintain Utah's natural heritage and quality of life for present and future generations. The purpose of Utah Open Lands is to permanently protect land in Utah by acquiring title or a conservation easement; including the stewardship of these properties in order to protect the conservation values, inspire and educate landowners, local & statewide leaders, professional advisers and the public about the importance of land conservation. 0 0 257693 0 LAND CONSERVATION: The importance of perpetuity begins with the crafting of the conservation easement and a full understanding of the conservation values and the public benefit of each landscape under consideration for conservation. Utah Open Lands continued considering, investigating, discussing and negotiating more than 26 projects; four of which were finalized this reporting year, all four were donations of conservation easements: Wasatch Community Garden - Glendale Farms, an urban agricultural landscape; the 7X Bar Ranch, a critical area of hay fields used for livestock grazing without reliance on irrigation infrastructure, serving as habitat for bald eagles and ospreys among the cottonwoods lining the river.; and Forty-Fifth Star Preserve, a 3120-acres area (adjacent to a prior preservation area of 1500-acres, Bonanza Flat) that provides significant regional trail and recreation connections while at the same time protecting the conservation values of wildlife habitat and ecosystems. 162443 0 Utah Open Lands' Stewardship Division is responsible for monitoring and ensuring compliance with conservation easements on all protected lands, a portfolio that has continued to grow over the past 33-34 years. Through comprehensive monitoring reports, we assess current conditions and track the long-term trajectory of conservation values to safeguard these landscapes in perpetuity. In collaboration with state and local agencies, as well as private landowners, Utah Open Lands continues to develop and implement management protocols for Bonanza Flat and the adjacent 3,120-acre 45-Star Preserve-both vital conservation areas experiencing increasing public visitation. Additionally, in partnership with Park City, Utah Open Lands has facilitated the "Transit to Trails" ride-share shuttle program, designed to mitigate traffic congestion, reduce the number of passenger vehicles, and alleviate parking limitations in these high-use areas. Due to its success and strong community support, this program will continue in the coming year. 127905 0 EDUCATION and OUTREACH: Utah Open Lands is committed to working with landowners and communities interested in ensuring the protection of the lands they love; from working landscapes, ecological refuges, to heritage values and the 'sense of place' as described by Wallace Stegner's vision of quality of life. This year the organization provided leadership and presentations to town and county councils and local community meetings. Utah Open Lands continued with our annual Gaining Ground | Trying Times Symposium hosted by the University of Utah's SJ Quinney School of Law in an effort to educate elected officials, state and local agencies, students, landowners, attorney, appraisers and other conservation professionals. The presentation provides information from IRS representatives, appraisers, Utah Open Lands staff and board members, and conservation specialists and attorneys, in order to review land trust requirements, laws and recent legal cases affecting land trusts, local conservation and professional scholarship. 0 0 0 548041 1 1 0 0 0 0 1 0 0 1 1 0 1 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 1 8 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA CO UT X Catherine Cargill 8014636156 1488 South Main Street Salt Lake City UT 84115 Wendy Fisher Executive Director 40 X 86000 0 24558 Wendy Zeigler Past President 3 0 X 0 0 0 Kate Ferguson President 5 0 X 0 0 0 Nancy McLaughlin Vice President 3 0 X 0 0 0 Adam Bahna Treasurer 4 0 X 0 0 0 Megan Houdeshel Secretary 3 0 X 0 0 0 Jeff Appel Board Member 2 0 X 0 0 0 John Andrews Board Member 2 0 X 0 0 0 Des Barker Board Member 2 0 X 0 0 0 Brad Barber Board Member 2 0 X 0 0 0 Jon Clyde Board Member 2 0 X 0 0 0 Christine Mikell Board Member 2 0 X 0 0 0 Mark Raming Board Member 2 0 X 0 0 0 Heleena Sideris Board Member 2 0 X 0 0 0 Matt Steward Past President 2 0 X 0 0 0 Janine Troilo Board Member 2 0 X 0 0 0 86000 0 24558 0 0 0 0 0 0 0 172186 0 71017 1079969 32490 1323172 0 472185 472185 0 0 0 0 0 0 0 0 0 0 0 0 0 0 63488 172186 37390 26098 0 26098 0 1821455 472185 0 26098 0 0 0 0 0 0 0 0 86000 80238 688 5074 0 0 0 0 239528 179278 33310 26940 14000 9702 2716 1582 17558 16382 140 1036 24680 19639 2603 2438 0 0 0 0 32490 32490 0 0 21350 19002 1174 1174 0 0 0 0 0 0 17985 16007 719 1259 0 0 0 0 25691 12846 0 12845 20662 18389 1446 827 3530 1794 882 854 0 0 0 0 8549 7608 705 236 5185 5085 0 100 0 0 0 0 5921 5270 325 326 0 0 0 0 0 0 0 0 13891 12363 556 972 30455 27105 2132 1218 Land Acquisition (not included above) 46663 46663 0 0 Outreach and Education (not included above) 15845 10927 0 4918 Associated Monitoring and Restoration (not included above) 20523 20523 0 0 Property Tax and misc. 7247 6730 517 0 657753 548041 47913 61799 403950 505563 90020 5010 0 0 6505 25526 0 0 0 0 0 0 6653 6654 20406 18128 5200653 63867 4821774 5136786 0 0 0 0 5625088 6498857 0 0 0 0 10974396 12196524 0 68954 8500 8500 0 0 0 0 0 0 0 0 0 0 0 0 14486 3958 22986 81412 X 4501549 5327890 6449861 6787222 10951410 12115112 10974396 12196524 1163702 0 0 0 0 0 X 0 1 X 1 0 X 766565 863189 4249074 883347 1042632 7804807 0 0 0 0 0 0 766565 863189 4249074 883347 1042632 7804807 735266 7069541 26743 46878 -162107 165722 472186 549422 8354229 235674 0.84622 0.91770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 107 52806 0 0 0 2 1 3500 162443 1 9241233 709082 28164 0 601962 0 9376517 9030775 534086 20283 0 343911 0 9241233 9099196 3540203 12681 0 3621305 0 9030775 7156112 2784889 17962 0 859767 0 9099196 8704759 67709 18436 0 1634792 0 7156112 0.28 0.11 0.61 0 0 347710 4350624 4698334 0 427237 21216 406021 0 0 0 0 0 75082 42651 32431 0 0 0 0 5136786 Fidelity Investments: Equity 4148356 F Fidelity Investments: Money Market 2350501 F 6498857 1695 Long-term copier lease 2263 3958 1840861 17985 0 0 1421 19406 1821455 0 0 0 1821455 677158 0 0 0 19406 19406 657752 0 1 1 657753 Schedule D, Part II, Line 5 Utah Open Lands (UOL) monitors its easement properties regularly, at least annually, in a manner appropriate to the size and restrictions of each property, and keeps documentation (such as reports, updated photographs and maps) of each monitoring activity. Monitoring helps develop a relationship with the landowner, helps discover changes in land ownership, helps uncover violations, saves time and money on enforcement actions, and establishes a record in case of court action. Annual monitoring routinely reminds the landowner of the easement and provides a means for annual landowner contact. With annual monitoring, UOL can promptly document any changes in the property's condition relative to the easement. All monitoring activities are documented to build a record for future monitoring and in case UOL must address a violation. Some easements such as these with particularly sensitive conditions may require monitoring more frequently than once a year. UOL uses a combination of on-the-ground review, aerial observation and other methods as appropriate for monitoring. UOL has established monitoring procedures that provide guidance for staff and volunteers. The procedures cover the purpose; frequency and method of monitoring; documentation and recordkeeping; who should monitor; pitfalls to avoid, and how monitors should be trained. Procedures clearly describe each step of the monitoring process to ensure that all properties are inspected in a similar manner regardless of who conducts the monitoring visits. Schedule D, Part II, Line 9 "Contributed or purchased conservation easements are not considered by the Association to constitute general financial support. The Association considers an easement to be an ongoing cost since resources must be expended by the Association to permanently and annually monitor and enforce compliance of the terms of the easement. As a result, conservation easements are recorded at zero value in the Association's financial statements." excerpt from our most recent independently audited financials. Schedule D, Part V, Line 4 The Association's endowment is designated to support its stewardship activities. An established investment policy outlines performance criteria and investment guidelines, while spending policies are determined by the Board of Trustees. Earnings from the endowment are allocated specifically for stewardship efforts and easement enforcement and are classified as net assets with donor restrictions until utilized for their intended purpose. Schedule D, Part XI, Line 2d Auditor's Financial Statement subtracted the investment fees and some fundraising fees from INCOME, affecting both the INCOME section and the EXPENSE section. Schedule D, Part XII, Line 2d Auditor's Financial Statement subtracted the investment fees and some fundraising fees from INCOME, affecting both the INCOME section and the EXPENSE section. And a rounding amount. Schedule D, Part XII, Line 4b Rounding Portraits of Preservation 235674 172186 63488 0 0 865 32220 2637 1669 0 0 235674 172186 63488 0 0 865 32220 2637 1669 37391 26097 X 4 0 Expert Opinion see Part II X Legal services 72 32490 72 hours at 4 attorney's different billable hourly rates 2 0 1 0 Schedule M, Part I, Line 33 Booked at zero after determination by Accountant Consultants: "Contributed or purchased conservation easements are not considered by the Association to constitute general financial support. The Association considers an easement to be an ongoing cost since resources must be expended by the Association to permanently and annually monitor and enforce compliance of the terms of the easement. As a result, conservation easements are recorded at zero value in the Association's financial statements." excerpt from our most recent independently audited financials. Form 990, Part VI, Section B, Line 11b The Board of Directors reviews the final draft of the organization's Form 990, along with all relevant schedules, before the board meeting held prior to the filing deadline. Members of the Budget and Finance Committee review the Form 990 in advance of this meeting and provide a recommendation to the full board. The full board then discusses any questions or concerns arising from its review (with copies made available at least one week before the meeting), followed by a formal vote to approve the committee's recommendation. Form 990, Part VI, Section B, Line 12c Utah Open Lands' Board of Directors conducts an annual review and restatement of the Association's Conflict of Interest Policy, which applies to both Board members and staff. Board members regularly update and disclose any potential conflicts. Additionally, before board meetings, the Executive Director collaborates with the Conservation Committee to review the properties under discussion. Meeting agendas serve as a prompt for members to inform the Executive Director of any actual or perceived conflicts. Any board member with a conflict must recuse themselves from the relevant discussion, abstain from voting on the matter, and receive a redacted version of the meeting minutes for approval at the next meeting. Form 990, Part VI, Section B, Line 15 After conducting the annual Executive Director Performance Evaluation, the Executive Committee determines whether a salary increase is warranted. If so, they reference current guidelines from surveys by the Land Trust Alliance and the Utah Nonprofit Association to ensure salary adjustments align with comparable positions, organizational size, and geographic area. This approach is also applied to salary increases for other staff, particularly the Deputy Director, following performance evaluations conducted by the Executive Director. Form 990, Part VI, Section C, Line 19 Utah Open Lands does not currently have a formal policy on public inspection. However, the organization recognizes and adheres to the requirement of making governing documents and financial statements available upon request. Additionally, Utah Open Lands complies with the State Auditor's Office and the solicitation regulations of both Utah and Colorado by submitting its annual Form 990, which these states make publicly accessible. Furthermore, the organization is represented on various websites, such as Guidestar, where the public and potential donors can review its Form 990 and other charitable organization documentation.