2025-08-27T16:26:56-07:00 2024-12-31 931157146 KERN & THOMPSON LLC 1800 SW FIRST AVE STE 410 PORTLAND OR 97201 990 2024-01-01 931186407 Deschutes Land Trust DESC 5413300017 210 NW Irving 102 Bend OR 97703 RIKA AYOTTE EXEC DIRECTOR 2025-08-27 true true Katie L Sheffield CPA P01722795 5032223338 X 2024 2025-03-06 01:10:19Z RIKA AYOTTE 210 NW Irving 102 Bend OR 97703 6481311 false X WWW.DESCHUTESLANDTRUST.ORG X 1995 OR TO PRESERVE AND ENHANCE NATURAL ECOSYSTEMS, SCENIC AREAS, OPEN SPACES, FISH AND WILDLIFE HABITAT WITHIN DESCHUTES BASIN. 15 15 17 270 0 2369518 6279424 0 144684 177291 37667 24596 2551869 6481311 0 0 1229467 1281952 0 367307 1328703 5433778 2558170 6715730 -6301 -234419 28494125 28518064 4579521 4611121 23914604 23906943 TO PRESERVE AND ENHANCE NATURAL ECOSYSTEMS, SCENIC AREAS, OPEN SPACES, FISH AND WILDLIFE HABITAT WITHIN DESCHUTES BASIN. false false 5144794 STEWARDSHIP OF OWNED LANDS - THIS PROGRAM PROVIDES STEWARDSHIP RESOURCES TO LANDS DESIGNATED TO THE TRUST TO HELP WITH AN ACTIVE AND LONG-TERM RESTORATION OF NATIVE FLORA AND FAUNA. 535177 EDUCATION AND OUTREACH - SEEKING TO ENGAGE THE COMMUNITY, THIS PROGRAM ENCOURAGES AN UNDERSTANDING, APPRECIATION, AND COMMITMENT TO ALL ASPECTS OF LAND AND NATURAL RESOURCE CONSERVATION BY IDENTIFYING AND NURTURING TARGET AUDIENCES AND MEDIA WITH COMMUNICATION STRATEGIES THAT HIGHLIGHT A "SENSE OF PLACE," AWARENESS OF THE THREATS TO LIVABILITY, AND LEGAL AND FINANCIAL STRATEGIES FOR LAND PROTECTION. 522530 CONSERVATION OF LAND - LAND ACQUISITION AND CONSERVATION ARE UNDERTAKEN TO ANALYZE, ACQUIRE AND HELP WITH THE REHABILITATION OF LANDS IN THE DESCHUTES RIVER BASIN. 6202501 true true false true false false true false false false true false false true true false true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 23 0 true 17 true false false false false false false false 0 false false false false false false false X 15 15 false false true false false false false true true false false true true true true true true true true false OR X X MICHAEL RUBOVITS 5413300017 210 NW IRVING STE 102 BEND OR 97701 RIKA AYOTTE Executive Dir. 40.00 0.00 X 142638 0 4140 ANN RICHARDSON President 3.00 0.00 X X 0 0 0 STACEY FORSON Vice President 3.00 0.00 X X 0 0 0 MICHELLE MCSWAIN Secretary 3.00 0.00 X X 0 0 0 STEVE BROWN Treasurer 3.00 0.00 X X 0 0 0 BRECK FLANAGAN-CALDWELL Director 2.00 0.00 X 0 0 0 JIM NICOL Director 2.00 0.00 X 0 0 0 ROB GARROTT Director 2.00 0.00 X 0 0 0 AMY MILLER Director 2.00 0.00 X 0 0 0 DANIELE MCKAY Director 2.00 0.00 X 0 0 0 GONZALO MENDEZ Director 2.00 0.00 X 0 0 0 MELISSA KENT Director 2.00 0.00 X 0 0 0 TOM MONTAG Director 2.00 0.00 X 0 0 0 AUSTIN SMITH Director 2.00 0.00 X 0 0 0 INGE WELLS Director 2.00 0.00 X 0 0 0 142638 4140 1 false false false 0 4034374 2245050 26241 6279424 0 177291 177291 0 0 0 0 0 0 0 OTHER INCOME 900099 24596 24596 24596 6481311 24596 177291 0 0 0 0 146778 80728 14678 51372 0 925544 682022 26851 216671 24044 17756 683 5605 95515 68033 3664 23818 90071 64124 3467 22480 0 0 0 0 0 0 0 0 71752 55512 1890 14350 0 0 68206 52025 7963 8218 31602 24137 5120 2345 0 11230 6811 4317 102 170438 170438 0 10899 10899 36623 27210 4505 4908 PRESERVE RESTORATION 4275421 4275421 PRESERVE MAINTENANCE 290242 290242 CONTRACTORS 279305 241920 35585 1800 Printing and Publications 52525 50755 173 1597 135535 95367 26127 14041 6715730 6202501 145922 367307 164533 434354 784406 776670 17810 4000 0 0 0 0 0 8087 4510 21738176 154465 21930238 21583711 3023385 3064271 0 0 0 2565666 2650548 28494125 28518064 63464 173820 4202750 4000000 313307 437301 4579521 4611121 X 2623869 3063783 21290735 20843160 23914604 23906943 28494125 28518064 -234419 226758 X false true X true false X 4990985 2317967 7626492 2369518 6279424 23584386 0 0 4990985 2317967 7626492 2369518 6279424 23584386 3300043 20284343 26006 14519 30839 144684 177291 393339 0 0 23977725 546623 0.84600 0.79730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 2500 2500 6713230 6715730 485787 121447 false 238446 345876 277909 485787 1348018 2022027 2000 2500 4500 59612 86469 69477 121447 337005 505508 X X 11 93 1 true 45 12874 false 21553451 21553451 184725 154465 30260 21583711 BENEFICIAL INTEREST IN THE OCF 2558465 OPERATING LEASE RIGHT-OF-USE ASSET 92083 2650548 ACCRUED INTEREST PAYABLE 345218 OPERATING LEASE RIGHT-OF-USE LIABILITY 92083 437301 6708069 226758 226758 6481311 6481311 6715730 6715730 6715730 Part II, Line 5: Summarized Policy THE DESCHUTES LAND TRUST IS COMMITTED TO THE PERPETUAL STEWARDSHIP OF THE CONSERVATION VALUES PROTECTED BY OUR CONSERVATION EASEMENTS. HAVING A CLEAR AND CONSISTENT SYSTEM FOR PREVENTING AND RESPONDING TO EASEMENT VIOLATIONS WILL HELP ENSURE THESE CONSERVATION VALUES ARE PROTECTED. IT IS THEREFORE THE LAND TRUST'S POLICY TO MAINTAIN CLEAR AND CONSISTENT PROCEDURES THAT WILL GUIDE BOTH STAFF AND BOARD IN HANDLING SUSPECTED EASEMENT VIOLATIONS. THE LAND TRUST WILL REGULARLY REVIEW AND REVISE THESE PROCEDURES AS NEEDED TO ENSURE THE LONG-TERM INTEGRITY OF OUR CONSERVATION EASEMENT PROGRAM. WE ADOPT THE FOLLOWING PRINCIPLES TO GUIDE US IN DEVELOPING PROCEDURES TO PREVENT AND RESOLVE CONSERVATION EASEMENT VIOLATIONS:1. WE WILL ESTABLISH AND MAINTAIN CONSTRUCTIVE RELATIONSHIPS WITH EACH CONSERVATION EASEMENT LANDOWNER, AND REGULARLY DISCUSS WITH THEM THE PROVISIONS, MONITORING, AND ENFORCEMENT OF THE CONSERVATION EASEMENT(S) HOLD ON THEIR PROPERTY;2. WE WILL DILIGENTLY AND REGULARLY MONITOR ALL OF OUR CONSERVATION EASEMENTS FOR COMPLIANCE;3. WE WILL THOROUGHLY DOCUMENT AND PROVIDE A TIMELY RESOLUTION FOR EVERY VIOLATION IDENTIFIED;4. LAND TRUST STAFF, NOT BOARD MEMBERS OR OTHER VOLUNTEERS, WILL COMMUNICATE WITH LANDOWNERS REGARDING VIOLATION OR ENFORCEMENT MATTERS;5. LAND TRUST STAFF WILL KEEP THE BOARD APPRISED OF EASEMENT VIOLATIONS, AND INVOLVE THEM AS APPROPRIATE IN RESOLVING EASEMENT VIOLATIONS. LEGAL ENFORCEMENT ACTIONS, INCLUDING HIRING LEGAL COUNSEL TO PURSUE A RESOLUTION OR INITIATING MEDIATION, ARBITRATION, OR LITIGATION, WILL BE INITIATED ONLY AFTER APPROVAL BY THE BOARD;6. WE WILL PROVIDE CONSISTENT RESPONSES TO SIMILAR CONSERVATION EASEMENT VIOLATIONS;7. AT ALL TIMES, WE WILL ACT IN A MANNER THAT MAINTAINS THE LAND TRUST'S PROFESSIONALISM, CREDIBILITY, AND INTEGRITY. Part II, Line 9: Organization Reporting of conservation easements. DESCHUTES LAND TRUST HAS ACQUIRED AND HOLDS A NUMBER OF CONSERVATION EASEMENTS, EACH REPRESENTS A LEGAL INTEREST IN LAND OWNED BY ANOTHER PERSON OR ENTITY. THE CONSERVATION EASEMENT REPRESENTS THE TRUST'S RIGHT TO USE, CONTROL AND/OR PROTECT THE LAND FOR CONSERVATION PURPOSES. BECAUSE OF THE UNIQUE NATURE OF THESE EASEMENTS, THE IMPRACTICALITY OF OBTAINING RELIABLE ESTIMATES OF THE VALUE OF THESE EASEMENTS, THE FINANCIAL STATEMENTS REFLECT ONLY THE NOMINAL VALUE FOR THESE PROPERTY RIGHTS. THIS IS CONSISTANT WITH PRACTICES FOLLOWED BY MANY ENVIRONMENTAL LAND TRUSTS. X 7 26241 FMV false false false Form 990, Part VI, Section A, Line 4 BYLAWS WERE AMENDED TO REVISE THE ROLE OF THE EXECUTIVE COMMITTEE. NEW BYLAWS STATE THE EXECUTIVE COMMITTEE WILL CONDUCT PERFORMANCE REVIEWS OF THE EXECUTIVE DIRECTOR, WORK WITH EXECUTIVE DIRECTOR ON LONG-RANGE PLANNING, AND ACT IN LIEU OF THE FULL BOARD ON TIME SENSITIVE MATTERS ARISING BETWEEN MEETINGS. Form 990, Part VI, Section B, Line 11b AFTER THE 990 IS PREPARED BY THE ACCOUNTANT, A DRAFT IS PRESENTED TO MANAGEMENT. MANAGEMENT WILL THEN REVIEW THE 990 WITH THE BOARD'S FINANCE COMMITTEE WITH RECOMMENDATION, IF ANY, FOR CHANGE. A DIGITAL COPY OF THE 990 WILL BE PROVIDED TO EACH BOARD MEMBER. Form 990, Part VI, Section B, Line 12c ANNUALLY, STAFF AND BOARD REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST PROCEDURES AND AN ANNUAL CONFLICT DISCLOSURE FORM IS PREPARED BY EACH STAFF AND BOARD MEMBER. THE ANNUAL DISCLOSURE IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD PRESIDENT AND ANY ACTUAL, POTENTIAL OR PERCEIVED CONFLICTS ARE REFERRED TO THE EXECUTIVE COMMITTEE FOR RESOLUTION PER THE ORGANIZATION. Form 990, Part VI, Section B, Line 15a THE BOARD ESTABLISHES THE EXECUTIVE DIRECTOR'S SALARY AND ANY SUBSEQUENT CHANGES THROUGH THE ANNUAL BUDGETING PROCESS. THE BOARD AND EXECUTIVE DIRECTOR JOINTLY ESTABLISHES A COMPENSATION STRUCTURE FOR THE ENTIRE ORGANIZATION AND ALL STAFF. Form 990, Part VI, Section B, Line 15b BOARD OFFICERS ARE NOT COMPENSATED. STAFF COMPENSATION IS ESTABLISHED ANNUALLY THROUGH THE BOARD'S REVIEW AND APPROVED BUDGET. STAFF COMPENSATION IS PERIODICALLY REVIEWED AGAINST COMPARABLE ORGANIZATIONS FOR COMPETITIVENESS AND APPROPRIATENESS. Form 990, Part VI, Section C, Line 19 FORM 990 IS AVAILABLE ON GUIDE STAR WWW.GUIDESTAR.ORG. OTHER DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.